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AN ACT
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relating to a deduction from the amount of taxable sales used to |
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calculate the amount of sales and use taxes that the owners of |
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restaurants that purchase Texas farm-raised oysters are required to |
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remit to the comptroller of public accounts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended |
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by adding Section 151.433 to read as follows: |
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Sec. 151.433. DEDUCTION FOR CERTAIN TAXPAYERS PURCHASING |
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TEXAS FARM-RAISED OYSTERS. (a) In this section: |
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(1) "Food service establishment" has the meaning |
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assigned by Section 437.001, Health and Safety Code. |
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(2) "Texas farm-raised oyster" means an oyster |
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cultivated in the waters of this state in accordance with all |
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applicable state and federal regulations. |
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(b) A taxpayer may deduct from the taxpayer's taxable sales |
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for the year, quarter, or month in which the sale is reported the |
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amount determined under Subsection (c) if the taxpayer owns a food |
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service establishment and purchases Texas farm-raised oysters to be |
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prepared and served at the establishment. |
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(c) A taxpayer may deduct from the taxpayer's taxable sales |
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for a year, quarter, or month for each food service establishment |
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for which a permit has been issued to the taxpayer under this |
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chapter the amount equal to $5 for every 100 Texas farm-raised |
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oysters purchased for preparation and service at the food service |
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establishment during the year, quarter, or month, as applicable. |
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(d) The comptroller may require a taxpayer to provide any |
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information the comptroller determines is reasonably necessary to |
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determine the accuracy of the amount deducted by the taxpayer under |
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this section. |
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(e) The comptroller may adopt rules necessary to implement |
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and administer this section. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect October 1, 2025. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3486 was passed by the House on May 8, |
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2025, by the following vote: Yeas 131, Nays 11, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 3486 on May 28, 2025, by the following vote: Yeas 114, Nays 21, |
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1 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3486 was passed by the Senate, with |
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amendments, on May 23, 2025, by the following vote: Yeas 26, Nays |
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5. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |